<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="13-206" title_number="13" title_name="Transfer Taxes" subtitle_number="2" subtitle_name="State Tax -- in General">
  <text>Except as provided in § 13-207(a)(9), (10), (15), and (16) of this subtitle, the transfer tax applies to conveyances that transfer the real property of a corporation to its stockholders, the real property of a limited liability company to its members, or the real property of a partnership to its partners.</text>
</section>
